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Can a CGST/SGST officer access business premises under any other circumstances under GST Act?

Yes. Access can also be obtained in terms of Section 65 of CGST/SGST Act. This provision of law is meant

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What are the basic requirements to be observed during Search operations under GST Act?

The following principles should be observed during Search: • No search of premises should be carried out without a valid

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What is the procedure for conducting search under GST Act?

Section 67(10) of CGST/SGST Act prescribes that searches must be carried out in accordance with the provisions of Code of

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What powers can be exercised by an officer during valid search under GST Act?

An officer carrying out a search has the power to search for and seize goods (which are liable to confiscation)

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When do goods become liable to confiscation under the provisions of CGST/SGST Act?

As per section 130 of SGST/SGST Act, goods become liable to confiscation when any person does the following: (i) supplies

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